Nelrok Company manufactures fertilizer. Department $1$ mixes the chemicals required for the fertilizer. The following data are for the year:

BWIP $(40\%$ complete$)32,500$

Units started $142,500$

Units in EWIP $(60\%$ complete$)35,000$

Required:

Prepare a physical flow schedule.

Nelrok Company

Physical Flow Schedule

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Units to account for:

Units in beginning work in process fill in the blank $1$

Units started fill in the blank $2$

Total units to account for fill in the blank $3$

Units accounted for:

Completed from beginning work in process fill in the blank $4$

Started and completed fill in the blank $5$

Units in ending work in process fill in the blank $6$

Total units accounted for fill in the blank $7$